HumanResourcesAgenda2024April26
107 North Kent Street, Winchester, VA 22601
County of Frederick
Michael J. Marciano
Director of Human Resources
(540) 665-5668
Fax: (540) 665-5669
Michael.Marciano@fcva.us
TO: Human Resources Committee and Board of Supervisors
FROM: Michael J. Marciano
DATE: April 24, 2024
SUBJECT: HR Committee Agenda
The HR Committee will meet in the First Floor Executive Conference Room at 107 North Kent
Street on Friday, April 26, 2024, at 9:00 a.m.
The agenda for the meeting is as follows:
1. Request for Adding a Business Division Specialist Role for the Commissioner
of Revenue’s Office & Transfer of Employee Into that Role – Presentation by
Department Representative
2. Turnover Ratio Discussion
Frederick County, Virginia
OFFICE OF
COMMISSIONER OF THE REVENUE
107 North Kent Street
Winchester VA 22601
P.O. Box 552
Winchester VA 22604-0552
tonya.sibert@fcva.us
www.fcva.us/cor
Tonya C. Sibert Phone: 540-665-5681
COMMISSIONER Fax: 540-667-6487
I am seeking approval to reassign one of the Sr Account Clerk positions (Ms. Heidi Largent) to that
of a Business Division Specialist within the Office of the Commissioner of Revenue (COR) because
Ms. Largent is doing additional duties beyond those of her current position. The Business Division
Specialist is a role that I would like added to the Salary Administration Program (SAP), and will
more accurately capture the role that Heidi performs for the COR.
As the population of Frederick County continues to grow (96,359 as of July 2023 according to
Weldon Cooper’s Center for Public Service), demands on our staff have increased accordingly. The
growth has similarly driven an increase in volume of assessments, business licensing, business
equipment, personal property accounts, and overall encounters with our office to uphold
compliance with the Code of Frederick County and the Code of Virginia. These factors have
substantially increased the workload and duties for COR staff. Reclassifying this Sr Account Clerk
position will not only help us meet the increasing challenges of our duties but assist in retaining
valued, highly qualified, and trained staff by compensating them for increased duties they are
performing.
In ascertaining what is the appropriate pay scale for the new role, I compared the essential
functions of the Business Division Specialist to the workload and functions of the Treasurer’s Office
Account Analyst position, and found that the roles are very similar. This information is captured
in the attached chart (see Exhibit A) which compares the role Ms. Largent is performing as Sr
Account Clerk to that of the proposed Business Office Specialist and that of the Treasurer’s
Account Analyst position. In light of the similarities between the latter two jobs, it is appropriate
to request a salary amount for the COR job that would align with that of its counterpart in the
Treasurer’s Office. The sections highlighted in yellow indicate the additional duties Ms. Largent is
performing that are beyond the Sr Account Clerk job description.
Per the County’s SAP, the following reflects the current title and salary ranges (as of March 1,
2024) for these two positions:
As illustrated above, the disparity between the salary ranges in the two offices is challenging. This
pay inequity hinders our ability to retain valued staff who are not compensated when compared
COMMISSIONER OF THE REVENUE TREASURER
Senior Account Clerk (209) $42,469 - $69,997 Account Analyst (215) $56,912 - $93,802
to a neighboring Frederick County office whose transactional worth equals that of the COR.
Attached is a side-by-side comparison of the Account Analyst from the Treasurer’s Office and the
new Business Division Specialist from the COR.
Proposed COR Treasurer’s
Business Division Specialist (215) Account Analyst (215)
Thank you for your consideration.
COR Business Division Justification
EXHIBIT A Senior Account Clerk (current COR)Business Division Specialist (proposed COR)Account Analyst (TR)
Pay Grade 209 215 215
EMPLOYEE'S CURRENT Job Desc ACCURATE SUMMARY OF WHAT EMPLOYEE ACTUALLY DOES COMPARISON TO TREASURER'S Job Desc
Essential Duties:
Provides timely and courteous customer
service to phone, email, web and in-
person inquiries.
Provides timely and courteous customer service to phone, email,
web and in-person inquiries.
Responds to property owner, taxpayer,
customer, employee, and management
questions and requests for assistance (via
walk-in, e-mail, or phone). Explains complex
tax code and regulations in a customer-
friendly manner.
Responds to business taxpayers with
inquiries and questions about
requirements and processes.
(see above)
Assists business taxpayers with filing of
business license and business equipment
or assets.
Assists with business taxpayers and issues as needed including
licensing, asset filing, meals/lodging/utility/daily rental filings and
general assistance to the public
Processes all local tax payments and
miscellaneous payments to the County.
Ensures all payments are accounted for and
posted properly in a timely manner.
May assist with meals, lodging or other
taxes as assigned.
(see above)
Assists with scanning, filing, and
permanent record retention as required.
Acts as technician in charge of records management for the
Commissioner of the Revenue office per the Library of Virginia’s
retention schedule with expertise in the scanning program used.
Conveys the disposition of files to COR’s Designated Records
Officer for transmission to the Library of Virginia. May assign
scanning duties to other trained personnel as needed
Understands and can apply all basic
regulations regarding business taxation.
Understands the BPOL Guidelines from the Department of
Taxation, Virginia Sales and Use Tax Regulations from the Virginia
Department of Taxation, and Department of Professional &
Occupational Regulations
Processes all State tax payments in
accordance with standards defined by the
Virginia Department of Taxation and the
Auditor of Public Accounts (APA). Maintains
related records and files related reports in
accordance with the same standards. Assist
with annual APA audit of records as needed
Can find the applicable sections of the
Codes of Virginia and Frederick County as
they apply to taxpayer questions.
Provides technical assistance to the business division and as
needed to other Commissioner divisions when called upon to do
so relating to system requirements for business division issues and
supervises others when directed
Complies with all rules, regulations, policies,
and procedures of the Frederick County
Treasurer’s Office and Virginia law
Page 1 of 3
COR Business Division Justification
EXHIBIT A Senior Account Clerk (current COR)Business Division Specialist (proposed COR)Account Analyst (TR)
Pay Grade 209 215 215
EMPLOYEE'S CURRENT Job Desc ACCURATE SUMMARY OF WHAT EMPLOYEE ACTUALLY DOES COMPARISON TO TREASURER'S Job Desc
Essential Duties:
Obtains training to research the
Department of Taxation Business,
Professional and Occupational License
(BPOL) Guidelines.
Keeps up to date on legislative and Code changes as they relate to
business taxation and discusses with the Division Administrator or
Commissioner on changes and how to implement them
Completes training and educational
requirements as necessary through
Treasurer’s Association of Virginia.
Uses computer and Internet technology to
assist with taxpayer inquiries and filings.
Provides assistance with online filing issues for both business
licensing and business asset reporting including manufacturing
and processing assets.
Ensures protection of highly confidential
taxpayer information in accordance with the
Virginia Secrecy Act and administrative
regulations of the Virginia Department of
Motor Vehicles (DMV) and Virginia
Department of Taxation.
Handles daily data entry with accuracy.Completes accurate daily data entry and efficient consumer
contact with the public as needed by the department
Prepares and reconciles daily cash deposit.
Other duties as may be assigned.
Discovers, addresses, documents and reports non-compliance
issues
Maintains the daily reporting of delinquent
collection system, including payment plans,
DMV-stop removal, and non-compliance
follow-up. Assists collection department with
delinquent collections.
Has a thorough knowledge of the Codes of Virginia and Frederick
County regarding business taxation
Completes training and educational
requirements as necessary through
Treasurer’s Association of Virginia
May do field work and visit business or industrial locations to verify
assets or licensing as assigned
Conducts desk audits as necessary or as requested
Writes queries and reports to assist Department in inquiries and
analysis as requested
Provides technical data and statistical analysis and counts for the
Commissioner when needed
Works with minimal supervision or assistance
Provides management of the Business Division in the absence of
the supervisor
Page 2 of 3
COR Business Division Justification
EXHIBIT A Senior Account Clerk (current COR)Business Division Specialist (proposed COR)Account Analyst (TR)
Pay Grade 209 215 215
EMPLOYEE'S CURRENT Job Desc ACCURATE SUMMARY OF WHAT EMPLOYEE ACTUALLY DOES COMPARISON TO TREASURER'S Job Desc
Essential Duties:
Processes credit/abatements made by
Commissioner of the Revenue’s office –
issuing refunds as needed
Assists with the preparation and mailing of all
personal property, real estate, and other local
tax/fee bills utilizing quality control
procedures to ensure accuracy.
Education:
Any combination of education and
experience equivalent to graduation from
high school.
Minimum of high school degree or equivalent with specific training
in computer applications. Advanced knowledge or classes in both
PC and AS400 required. Preference given for completion of
college level courses in the field of employment.
Any combination of education and experience
equivalent to graduation from high school,
supplemented by courses in accounting and
business administration. Completion of core
classes through Treasurer’s Association of
Virginia.
Experience:
Prior office setting experience or working
with customers preferred. Preference
given to prior AS400 usage.
Minimum of five (5) years experience in an assessment office in
Virginia with use of both online and paper filings and responses.
(none)
Page 3 of 3
2024.04.26
2023 Full-Time Turnover
2023 FT TERMS
Month
New
Hires
FT
Terms
Status
Changes
(FT to PT
or Military
Leave)
Terms
Total
Month-End
Headcount
Gain/
Loss
Average
# EEs
Turnover
by
Average
# of EEs
Quarterly
Turnover
Annual
Turnover
Rate
Tunover
Rate
(Start of
Year -
Terms)
Quarterly
Turnover
Annual
Turnover
Rate
764
Jan 10 10 10 764 0 764 1.31%1.31%
Feb 6 5 5 767 3 766 0.65%0.65%
Mar 13 6 6 775 8 771 0.77%2.73%0.79%2.75%
Apr 10 8 8 777 2 776 1.03%1.05%
May 7 10 10 775 -2 776 1.29%1.31%
Jun 8 8 8 776 1 776 1.01%3.33%1.05%3.40%
Jul 25 10 10 791 15 794 1.26%1.31%
Aug 10 4 2 6 797 6 794 0.75%0.79%
Sep 8 9 1 10 795 -2 796 1.26%3.28%1.31%3.40%
Oct 5 11 11 789 -6 792 1.39%1.44%
Nov 7 6 6 791 2 790 0.76%0.79%
Dec 11 22 22 780 -11 786 2.80%4.96%14.29%2.88%5.10%14.66%
109 112 16
780 YE 2023
2.05%Increase %
2024 Full-Time Turnover
2024 FT TERMS
Month
New
Hires Terms
Status
Changes
(FT to PT
or Military
Leave)
Terms
Total
Month-End
Headcount
Gain/
Loss
Average
# Ees
Turnover
by
Average
# of EEs
Quarterly
Turnover
Annual
Turnover
Rate
Tunover
Rate
(Start of
Year -
Terms)
Quarterly
Turnover
Annual
Turnover
Rate
780
Jan 28 8 1 9 800 19 790 1.14%1.15%
Feb 8 9 0 9 801 -1 801 1.12%1.15%
Mar 6 9 0 9 798 -3 800 1.13%3.39%1.15%3.46%
42 26 27 15
Notes:
* Full-time headcount on 12/31/22 was 764.
** Full-time headcount on 12/31/23 was 780.
*** The SHRM turnover calculation is the standard methodology used for reporting, which factors in the hires and terms each month for an average # of employees.
Straight turnover simply subtracts terms from the beginning headcount number, i.e. 764.
HEADCOUNT TRENDS 2023 -2024
SHRM TURNOVER CALC STRAIGHT TURNOVER CALC
SHRM TURNOVER CALC STRAIGHT TURNOVER CALC